AUDITUL INTERN ÎN GUVERNANŢA CORPORATIVĂ
Journal Title: Revista Romana de Statistica - Year 2010, Vol 58, Issue 3
Abstract
Auditul intern, comparativ cu verificările tranzacţiilor şi a conformităţii cu procedurile stabilite, identifică riscurile şi evaluează eficacitatea sistemului de management al riscurilor. Auditul intern bazat pe analiza riscurilor evaluează adecvarea şi eficacitatea sistemului de control intern, în toate domeniile de activitate, ajută managementul în exercitarea atribuţiilor sale prin analiza cauzelor şi a consecinţelor, prin recomandări privind activităţile examinate, întrucât atât acţionarii, cât şi investitorii existenţi şi potenţiali sunt interesaţi de modul în care entitatea este guvernată.
Authors and Affiliations
Felicia Gabriela UNGUREANU
Keywords
Related Articles
- EP ID EP113567
- DOI -
- Views 139
- Downloads 0
Technical Analysis versus Fundamental Analysis of Securities
In the selection of the securities it uses two types of analysis: technical analysis and fundamental analysis. In theory, the decision to invest in particular categories of financial instruments may be based only on info...
COMPETITIVENESS-NECESSITY IN THE ACHIEVEMENT OF THE DECISION ACT
The concept of competitiveness has no widely accepted definition and not yet developed a comprehensive model to formalize its content. Current status of research in the field of competitiveness sidestep to conceptual dis...
THE EVOLUTION OF ROMANIA’S GROSS DOMESTIC
This paper describes the most important aspects regarding the evolution of the Gross Domestic Product of Romania. The main topics approached by the author are the modification factors on categories of resources, the evolu...
Modele de construcţie a portofoliilor de instrumente financiare
The construction of any portfolio has as a first step identifying financial instruments which are to be traded, as well as the moment opportune for entering the stock market (the optimal timing of trading). This is the s...
Tourism Contribution to the Economic Growth of Romania; a Regional Comparative Analysis
This paper aims to define the realistic position of Romanian tourism in the regional context, compared with its main competitors (Austria, Hungary, Bulgaria).In order to decide on the development directions of the Romani...